Contention not raised before Lower Authorities, cannot constitute ‘Substantial Question of Law’: Bombay High Court [Read Judgment]
The Bombay High Court, in the case of L & T Finance Ltd. v. DCIT, held that a new contention which was not raised before the lower forums does not constitute a ‘substantial question of
Income Tax Notice issued to Dead Person for Reopening of Assessment of Dead Person is Null and Void: Madhya Pradesh HC [Read Order]
In a recent decision the Madhya Pradesh High Court ruled that the income tax notice issued to dead person for reopening of assessment of dead person is null and void. The present petition under Article
Reassessment Notice issued to a Dead Person u/s 148 of Income Tax Act is Null and Void : MP HC quashes Notice [Read Order]
The Madhya Pradesh High Court has ruled that the reassessment notice issued under Section 148 of the Income Tax Act, 1961, to a deceased individual is 'Null and Void'. Nevertheless, the court has granted the
Bombay High Court asks DCIT to pay Cost of Rs. 1.5 Lakhs for Illegal Denial of Refund [Read Judgment]
The Bombay High Court has recently imposed a fine of 1.50 lakhs on the Deputy Commissioner of Income Tax to pay a cost of Rs. 1.5 Lakhs for not granting refund by raising a wrong
Existence of Alternate Remedy not an Absolute Bar for Writ Jurisdiction: Madhya Pradesh HC allows hearing of IT Jurisdiction Challenge [Read Order]
The Madhya Pradesh High Court has provided respite to M/s Space Enclave Private Limited by halting the ongoing income tax reassessment proceedings against them. In addition, the division bench comprising Justice S A Dharmadhikari and
Bombay HC directs Tax Dept to bring ‘Some Order and Discipline’ in Granting Refunds [Read Order]
A division bench of the Bombay High Court has directed the income tax department to bring some order and discipline to the aspect of granting refunds. The bench comprising Justices B. P. Colabawalla and S.
Income earned from Letting out a premise owned by charitable Trust is exempted from Taxation; rules Bombay HC [DOWNLOAD JUDGMENT]
The division bench of Bombay High Court has ruled that Income earned from letting out a premise owned by a charitable trust is exempted from Taxation under section 2(15) of the Income Tax Act, 1961.
Bombay HC criticizes Liberal Approach of Authorities in Granting Adjournments [Read Judgment]
In a recent Judgment, the division bench of the Bombay High Court criticized the revenue authorities for not adjudicating the matters within a reasonable time. While directing the authorities, to complete the proceedings expeditiously, the
Bombay High Court Slams Tax Dept for Losing Cases Deliberately [Read Order]
A two-judge bench of the Bombay High Court has accused the Income Tax Department for its careless approach in contesting litigations at the higher courts and consequently losing cases consistently. The Court in strong observations
Hybrid Amplifier comes within Residuary Entry under Bombay Sales Tax Act: Bombay HC [Read Judgment]
A two-judge bench of the Bombay High Court has held that the Hybrid Amplifier sold by the Assessee would fall within the residuary entry of Schedule Entry C-II-126 under the Bombay Sales Tax Act. A
Bombay HC quashes Service Tax Proceedings against Cricketer Cheteshwar Pujara [Read Judgment]
In a major relief to cricketer Cheteshwar Pujara, a division bench of the Bombay High Court has quashed an order relating to Service Tax collection against him. In the year 2012, the Service Tax department
GST: Bombay HC Extends Due Date for Filing TRAN-1 for Identified Taxpayers [Read Order]
While disposing of a bunch of writ petitions relating to return filing glitches in the GST portal, a division bench of the Bombay High Court extended the due date to file TRAN-1 by identified taxpayers
Bombay HC orders necessary actions from Finance Ministry & CBEC on Refund Applications [Read Judgment]
In a recent decision, the Bombay High Court emphasized that the Ministry of Finance and the Central Board of Excise and Customs must take necessary actions to ensure prompt payment of refund applications in order
A Trust Imparting ‘Training and Coaching’ services to Students is liable to pay Service Tax: Bombay HC [Read Judgment]
In a significant ruling, the division bench of the Bombay High Court held that Trust imparting ‘Training and Coaching’ services to Students is liable to pay Service Tax irrespective of the fact that it is
Compensation received by Parle for Settlement for Loss of its Bottling Rights with Coca Cola is not Taxable: Bombay HC [Read Judgment]
The Bombay High Court in its recent judgment held that income tax cannot be levied on compensation received by Parle for settlement for loss of its bottling rights with Coca Cola Company. The division bench